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TESDA TWSP Audit Program (Provincial Office Level)

For CY 2015 Audit


GENERAL OBJECTIVE: The TWSP shall continue to be directed towards filling up the skills

gaps and job requirements of priority industries and sectors with high employment demand.
This shall be supportive of the governments thrust of rapid, inclusive and sustained economic
growth.
Risk
Statement

Audit
Objectives

No
.
1

3.

4.

5.

6.

7.
8.

1. The targets for the implementation of TWSP may not be


realized, thus, the main objective of the program may not be
attained;
2. The appropriated funds for the TWSP, as per approved QMs,
may not be fully utilized;
3. The unexpended balance of the TWSP fund may not be
returned or remitted to the Bureau of Treasury (BTr)
1. To determine if proper implementation of the program is
observed.
2. The amount appropriated for the TWSP are fully utilized.
3. The unexpended balance of TWSP shall be remitted to the
BTr
Procedures

Obtain TESDA Circular No. 02


series of 2015 dated January 5,
2015 and prepare background
and
brief
description
and
summary of guidelines
Secure copies of:
1. Appropriations per GAA
2. Fund transfers to the PO
from RO
3. Qualification Maps (QMs)
4. MIS 03-02
5. Bank Statements
6. Report of Checks Issued
(RCI)
7. Registry of Allotments and
Obligations
for
MOOE
(RAOMO)
Summarize the fund transfers
from the RO to the PO for the
implementation of TWSP and
trace the credit entries to the
bank statements to ascertain the
receipt of funds
Secure and reconcile records of
the RO regarding appropriations,
allotments and NCA received to
ensure accuracy of release of
funds to the PO
Prepare a comparison of targeted
implementation
of
projects
versus actual implementation of
the program, using the data from:
1. MIS 03-02
2. QMs
Sort payments to TVIs for the
implementation of TWSP using
the monthly RCI and check with
the bank statements to ascertain
payments made for the program.
Determine unutilized funds
Post audit sample of DVs based

Working
Paper Ref.

Assigne
d to

Man days

ATL

.5

ATM

2-5

WP-1

ATM

WP-2

ATL/ATM

10

WP-3

ATL/ATM

20

No
.
9
10
.
10
.
11
.

Procedures

Working
Paper Ref.

from the details in WP-2


Determine
delay
in
the
implementation
and
non
implementation of TWSP projects
Determine unutilized funds
Summarize the results of
validation made.
Prepare AOM.

Assigne
d to

Man days

W-4
W-5
AWP

Note:

1. Qualification Map/s (QM) shall be prepared corresponding to the amount of SARO. The
Format of the QM shall indicate the Course Title (Qualification), number of slots,
training cost, assessment fee and total cost, the required number of scholars for every
batch per qualification is 25 trainees
2. The QM shall be prepared by the Regional and District Offices and/or the training
institutions. The Director General shall approve the QM endorsed by the Regional and
District Directors and recommended by the TESDA Scholarship Management Office
(PMO)
3. Monitoring of the approved QMs is important in determining whether the implementing
Region/District exceeds its allotted slots of the scholarship funds, otherwise will incur
unfunded obligations

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